高等学校实施政府会计制度的难点问题研究——权责发生制原则在高校会计核算中的运用  

Research on the Difficult Problems of Implementing Government Accounting System in Colleges and Universities--The Use of Accrual Basis in Government Accounting

作　　者：王刚[1] 崔平 WANG Gang;CUI Ping(Shenyang Polytechnic College,Shenyang 110122;Liaoning Provincial College of Communications,Shenyang 110122)

机构地区：[1]沈阳职业技术学院 [2]辽宁交通高等专科学校

出　　处：《财务与金融》2021年第5期46-49,54,共5页Accounting and Finance

基　　金：辽宁省教育会计学会2020年科研课题“高等学校实施政府会计制度的难点问题研究”(项目编号:010505)阶段研究成果。

摘　　要：本文着眼目前政府会计概念框架体系下需要进一步梳理探讨的问题,针对高校会计核算中收入的确认与梳理、典型费用的分析与核算、财务会计与预算会计对期末结余的处理等权责发生制层面的困惑,提出相关理论思路与改进构想,旨在为进一步完善我国政府会计核算体系提供参考。This paper focuses on the issues that need to be further sorted out and discussed under the current conceptual framework of government accounting.Aiming at the accrual level of the recognition and sorting of income in college accounting,the analysis and accounting of typical expenses,financial accounting and budget accounting on the treatment of the final balance and other accrual-based level of confusion,it put forward theoretical ideas and improvement ideas for the further improvement of China's government accounting system for reference.

关 键 词：政府会计 权责发生制 难点问题 

分 类 号：G475[文化科学—教育学]